INDIANAPOLIS – Memphis was the first franchise to break up its team because of the new collective bargaining agreement. But the Grizzlies are not expected to be the last.

With punitive taxes looming on the horizon for teams over the salary cap, the NBA’s Big 3 era might be coming to an end.

On Friday, LeBron James suggested that the game’s highest-paid players are soon going to have to make a decision between money and wins.

Speaking with reporters after the Heat’s shootaround at Bankers Life Fieldhouse, James said the NBA is about to “find out” if “guys are willing to make a sacrifice and take a cut to be a part of a winning team. We don’t know. So we’ll see.”

In two years, if not sooner, the Heat in its current form is expected to adapt to the new CBA as well. Whether that means the Big 3 will be broken up, the Heat’s front office will find some other way to get under the cap or owner Micky Arison will just pay through the nose to keep the franchise’s golden age moving forward is anyone’s guess.

This much is known: For Dwyane Wade, James and Chris Bosh, taking less money is an old story. They did it already in 2010.

And if anyone is going to be willing to sacrifice some more for the sake of winning, it might be James.

He is the best player in the game, but he’s certainly not the highest-paid – not by a long shot. James’ salary ranks 13th among players.